News
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AAR: Employees' services in corporate office for managing 'distinct' units, constitute "supply" under Schedule I
Karnataka AAR holds that activities performed by employees at corporate office in course of or in relation to employment such.....
AAAR : Confirms classification of imported ‘Caesarstone’ as "Artificial Stone", in lieu of "Quartz"
Maharashtra Appellate Authority for Advance Ruling (AAAR) concurs with AAR that ‘Caesarstone’ imported by appellant merits classification under HSN Code.....
AAAR : Upholds denial of transitional credit of accumulated KKC under GST
Maharashtra Appellate Authority for Advance Ruling (AAAR) confirms the decision of AAR, disallows carry forward of accumulated credit of Krishi.....
AAR : Rules on taxability of derivative contract in diamonds; Conversion into e-Units constitutes 'supply'
AAR rules on applicability of GST in case of a derivative contract in diamonds through Indian Commodity Exchange Ltd (ICEX),.....
AAR: Diesel engines sold to SEZ units taxable as ‘zero-rated’ inter-state supplies
AAR rules on taxability of supplies to units / entities in SEZs, though questions raised by applicant touch upon certain.....
J&K HC's notices to Revenue over 'arbitrary' refund reduction under Budgetary Support Scheme
J&K HC issues notices to Centre, State Govt. and GST Council over ‘arbitrary’ reduction in tax refunds under DIPP’s Budgetary.....
AAR : Transportation under EPC contract for solar plant, taxable as composite 'works contract' supply
AAR holds that transportation charges received by applicant as part of Engineering, Procurement and Construction (EPC) contract for setting up.....
AAR : Disallows post supply 'transaction value' deduction towards 'rate difference'/'special discount' on cement
AAR holds that amount paid to authorized dealers towards “rate difference” and “special discount” after supply of goods viz. cement.....
AAR : IELTS exam support services liable to 18% GST; Mounting bus-bodies on chassis a 'composite supply' & more...
IELTS exam support services liable to 18% GST; Mounting bus-bodies on chassis a 'composite supply' & more... .....
HC : Disposes writs pursuant to extension of IGST exemption to Advance Authorization imports
HC disposes of writ petitions challenging curtailment of duty exemption benefits under Advance Authorization scheme post implementation of GST; Follows.....
HCs consider TRAN-1 filing grievances, direct consideration of taxpayers' applications; CESTAT to decide 'jurisdiction' issue
HCs consider TRAN-1 filing grievances, direct consideration of taxpayers' applications; CESTAT to decide 'jurisdiction' issue.....
AAR : 18% GST on 'sourcing support services' to foreign parent, tractor 'brake pads' & more...
AAR : 18% GST on 'sourcing support services' to foreign parent, tractor 'brake pads' & more... .....
NAA : Finds no profiteering, but directs audit of e-commerce platforms over GST rate cuts
National Anti-Profiteering Authority (NAA) finds no profiteering in the supply of almirah through e-commerce platform, states that supplier cannot be.....
AAR : Rules on classification of 'mobile phone batteries'; 12% for manufacturers, 28% for customers
AAR rules on classification of ‘battery for mobile handset’, both detachable and non-detachable, when sold to (i) mobile handset manufacturers,.....
AAR : Fee retained towards forfeited loyalty reward points not "actionable claim", liable to GST
AAR rules on taxability of payback / reward points not redeemed by customers from loyalty programme partners within their validity.....
AAR: Supply of prepared food to companies for their employees, constitutes 'outdoor catering' services
Preparation of food in own kitchen and supply to various companies for distribution to their employees, liable to GST at.....
HC : Directs Railways Administration to seek clarity on GST impact in individual works contracts
HC dismisses assessee’s writ petition seeking direction to Railway authorities to implement instructions issued by Railway Board and to pay.....
HC : Upholds Rs. 1.32 Cr penalty for non-filing of E-way Bill 'Part B' during inter-state transport
HC sustains penalty of Rs. 1.32 Cr (approx.) for violation of Section 68 r/w Rule 138 of CGST Rules and.....
HC : Grants 1 month to State to clarify position on entertainment tax incentives entitlement
Allahabad HC gives one month to State Govt. to take decision on entitlement to multiplex owners of State entertainment tax.....
Constitution of GST Appellate Tribunal under HC scanner; Petitioner pleads "separation of powers"
HC issues notice to Govt. over challenge to constitution of Appellate Tribunal under GST law; As per the petitioner, Sections.....